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I-3 - Taxation Act

Section 1029.8.36.93
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Full text
1029.8.36.93. (Repealed).
1999, c. 83, s. 218; 2012, c. 8, s. 228.
1029.8.36.93. Where, in respect of a qualified start-up expenditure of a qualified corporation for a taxation year in respect of a qualified investment fund of the qualified corporation, a person or a partnership has obtained, is entitled to obtain or may reasonably expect to obtain a benefit or advantage, other than a benefit or advantage that may reasonably be attributed to the start-up and establishment of that fund, whether in the form of a reimbursement, compensation, guarantee, in the form of proceeds of disposition of property which exceed the fair market value of the property, or in any other form or manner, the amount of that qualified start-up expenditure shall be reduced by the amount of the benefit or advantage that the person or partnership has obtained, is entitled to obtain or may reasonably expect to obtain on or before the filing-due date of the qualified corporation for a taxation year for which section 1029.8.36.90 may apply to the qualified corporation in respect of that expenditure.
1999, c. 83, s. 218.
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